The individual income tax of enterprise employees is calculated at the proportional tax rate after deducting the expenses of moving, business trip, commuting and other related business work from the various payments received by taxpayers.

Employees' personal income tax is not levied on old age or disability, unemployed living expenses, income from the Yugoslav Academy of Science and Arts, scholarships received by full-time school students, work remuneration received by students through student organizations, and pensions for families of deceased workers.

that is, the taxable income is calculated on a monthly basis; Income from labor remuneration, royalties and royalties are often calculated on a per-time basis. If there is a withholding agent, the withholding agent shall withhold and remit the tax on a monthly basis or every time, and shall not make final settlement.

pay attention to the difference with individual residents. Monthly taxable income = monthly income-taxable income from labor remuneration, royalties and fees of 5, yuan = income per time.

Extended information:

Specific case:

Recently, the reporter learned from Zhongshan District that in order to further strengthen the collection and management of personal income tax and enhance the awareness of paying taxes according to law, the Zhongshan District People's Government, after research, decided to withhold and remit the personal salary income tax of employees in administrative institutions (including enterprises and institutions stationed in the district),

took the lead in fulfilling tax payment obligations, voluntarily declared and paid personal income tax, and promoted the voluntary declaration and withholding of personal income tax in the whole district.

it is understood that the scope of withholding and remitting is that employees' wages and salaries of administrative institutions (including enterprises and institutions in the region) reach the threshold of personal income tax, and all of them will pay personal income tax according to the requirements of tax laws and regulations.

withholding and remitting methods combine the actual distribution of wages, allowances and subsidies of administrative institutions in the whole region to declare individual income tax withholding by classification. Wages and salaries paid by the District Finance Bureau shall be calculated by the District Finance Bureau on a monthly basis and the personal income tax payable by each person shall be withheld and remitted, and the tax withheld shall be uniformly declared and paid by the District Finance Bureau to the District Local Taxation Bureau before the 7th day of the next month;

in the unit where wages and salaries are paid by itself, the financial department of the unit will calculate and withhold the personal income tax of employees' wages and salaries on a monthly basis, and report and pay the tax withheld to the district local taxation bureau before the 7th of the following month.

Zhongshan district requires all units in the district to strengthen leadership and coordination, actively cooperate with the tax authorities to carry out the collection and management of personal income tax on wages and salaries, and provide relevant information required by the tax authorities in a timely manner as required; Leading cadres at all levels should set an example, take the lead in fulfilling their tax obligations and take the initiative to declare and pay personal income tax;

the district local taxation bureau should intensify propaganda and guidance on withholding and paying personal income tax on wages and salaries of all units, so as to ensure that the personal income tax on wages and salaries of employees in administrative institutions is fully receivable; All units in the withholding work problems, to actively contact the District Local Taxation Bureau staff.

in addition, the supervision office of Zhongshan district Committee and district government should supervise the work of each unit and make a report within the whole region. Those who do not actively cooperate and pay personal income tax according to law will be investigated for the responsibility of relevant units and personnel according to laws and regulations.

People's Daily Online-Zhongshan District strengthens the collection and management of personal income tax for employees in administrative institutions

Baidu Encyclopedia-Personal income tax for employees